Determine the unit product cost of each product according to the ABC system. the needed information is below.

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Performance Products Corporation makes two products, titanium Rims and Posts. Data regarding the two products follow: Direct Labor-Hours Annual per unit Production Rims 0.30 21,060 units Posts 0.50 74,000 units Additional information about the company follows: a. Rims require $15 in direct materials per unit, and Posts require $12. b. The direct labor wage rate is $16 per hour. c. Rims are more complex to manufacture than Posts and they require special equipment. d. The ABC system has the following activity cost pools: Estimated Activity Estimated Overhead Activity Cost Pool Activity Measure Cost Rims Posts Total Machine setups Number of setups $ 37,090 120 280 490 Special processing Machine-hours $ 146,520 4,000 4,000 General factory Direct labor-hours $ 672,000 10,090 32,000 42,000 2. Determine the unit product cost of each product according to the ABC system. (Do not round intermediate calculations. Round your final answers to 2 decimal places.) Unit product cost of Rims Unit product cost of Posts